The tariff classification of a woven polyester/cotton/ rayon upholstery fabric from India

N272974 March 11, 2016 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.93.2090 Ms. Amy Miller Flexsteel Industries, Inc. 385 Bell Street Dubuque, IA 52001 RE: The tariff classification of a woven polyester/cotton/ rayon upholstery fabric from India Dear Ms. Miller: In your letter dated January 25, 2016, you requested a tariff classification ruling. A sample was provided. Pattern 260 Jack/B is a woven fabric, characterized by a wavy optical pattern. According to initial and subsequent information provided, this fabric is of jacquard weave construction, composed of 68% polyester (of which 79.4% is filament and 20.6% is staple), 18% cotton and 14% viscose rayon yarns of different colors, and weighs 396.76 g/m2. Your letter states that an acrylic latex coating has been applied to the reverse side of this fabric. However, the coating is not visible to the naked eye. Your correspondence states that the fabric will be imported in widths of 54 inches and will be used for upholstery. In your letter you suggest classification under subheading 5407.83.0090, Harmonized Tariff Schedule of the United States (HTSUS), as a woven fabric of synthetic filament yarn, mixed mainly or solely with cotton. However, according to the specifications sheet provided, the polyester filament is mixed mainly or solely with man-made polyester and viscose rayon staple fibers. The applicable subheading for Pattern 260 Jack/B will be 5407.93.2090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics: of yarns of different colors: other, other: other, other. The rate of duty will be 12% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling.  In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2.  You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.  This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Maribeth Dunajski at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division